Dutch Court Upholds Tax Assessment: No Proof of Services Rendered

• The court ruled that the tax assessment was correctly imposed.
• The taxpayer failed to prove that the tax refund was related to non-exempt services.
• The taxpayer claimed that her activities involved managing and coordinating a horse jumping team for a foreign equestrian federation.
• The court found that the taxpayer did not demonstrate a contractual agreement for providing services to the federation in exchange for payment.
• The taxpayer’s activities were primarily focused on supporting the team’s goal of reaching the Olympic Games.
• The taxpayer purchased horses and trucks and incurred expenses related to training and care of the horses and riders.
• The expenses were paid with funds indirectly provided by the federation.
• The court determined that the taxpayer’s activities did not constitute the provision of non-exempt services under a binding agreement.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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